Abstract

This paper examines the financial disclosure regulatory framework at local government level in South Africa. Drawing on empirical data, it provides a detailed critique of this framework's practical implementation. Specifically, it looks at the scope and content of disclosure requirements, compliance by elected officials, institutional support and capacity for disclosure, public access to information, and monitoring and oversight mechanisms. It highlights weaknesses in the current implementation of financial disclosure regulations and concludes with policy recommendations to strengthen the effectiveness of financial disclosure as an anti-corruption tool.